A. Rashad Abdel-Khalik

University of Illinois at Urbana-Champaign - Department of Accountancy

Proessor, Gies College of Business

1206 South Sixth Street

320 Wohlers Hall

Champaign, IL 61820

United States

  • University of Illinois at Urbana-Champaign - Department of Accountancy

    • Email
    • Tel: 217-265-0539
    • Fax: 217-244-6565
SCHOLARLY PAPERS

29

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SSRN CITATIONS
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Top 11,292

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42

CROSSREF CITATIONS

104

Scholarly Papers (29)

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1.

How Enron used Accounting for Prepaid Commodity Swaps to Delay Bankruptcy for One Decade: The Shadowy Relationships with Big Banks

Journal of Accounting, Auditing and Finance, first electronic printing, September 6, 2017, pp. 309-328. Paper printing, April 2019.
Number of pages: 39 Posted: 14 Mar 2016 Last Revised: 09 Nov 2021
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 988 (45,612)

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derivatives, selling fraud, big banks, cash flow, accounting misrepresentation

2.

An Empirical Analysis of CEO Risk Aversion and the Propensity to Smooth Earnings Volatility

Journal of Accounting, Auditing and Finance, Vol. 22, No. 2, 2007
Number of pages: 53 Posted: 29 Aug 2006 Last Revised: 05 Jun 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 752 (66,146)
Citation 1

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Income Smoothing, Earnings Volatility, Firm-specific Risk, Management Expense Preference

3.

Why Do Private Companies Demand Auditing?

Journal of Accounting, Auditing and Finance, Vol. 8, No. 1, 1993
Number of pages: 22 Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 416 (137,370)

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4.

Prospect Theory Predictions in the Field: Risk Seekers in Settings of Weak Accounting Controls

Forthcoming, Journal of Accounting Literature
Number of pages: 54 Posted: 29 Oct 2014 Last Revised: 30 Mar 2015
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 222 (265,026)

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Loss of Control; Gambler’s Martingale; Risk Seeking; Decision-making under Stress; Fraud; Swaps; Options; Futures; Accounting Systems

5.

Transforming Big Banks into Bucket Shops: The Impact of Gramm-Leach-Bliley Act & The Commodity Futures Modernization Act

Number of pages: 46 Posted: 26 Jul 2016 Last Revised: 14 Jul 2017
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 217 (270,644)

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gambling, financial derivatives, transparency, financial concentration

6.

CEO Risk Preference and Investing in R&D

Abacus - A Journal of Accounting Finance and Business Studies, Forthcoming
Number of pages: 55 Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 213 (275,400)

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Determinants of R&D; Risk Aversion; Risk Tolerance; Risky Investments; Incentive Pay

7.

The Association between Idiosyncratic Risk and Private Information Acquisition

(CAAA) 2008 Annual Conference Paper
Number of pages: 34 Posted: 15 Jan 2008 Last Revised: 24 May 2009
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 170 (337,695)

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Analysts forecast dispersion, earnings volatility, forecast uncertainty, nonsystematic risk

8.

The Jointness of Audit Fees and Demand for MAS: A Self-Selection Analysis

Contemporary Accounting Research, Vol. 6, No. 2, 1990
Number of pages: 29 Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 138 (400,843)
Citation 3

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Audit Pricing, consulting fees, spillover effects, the Heckman method

9.

Reforming Corporate Governance Post Enron: Shareholders’ Board of Trustees and the Auditor

Journal of Accounting and Public Policy, Vol. 21, No. 1, 2002
Number of pages: 7 Posted: 18 Jun 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 120 (446,358)
Citation 4

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Auditing, Fraud, Enron, Stockholders rights

10.

Fair Value Accounting and Stewardship

Accounting Perspectives, Vol. 9, No. 4, 2009
Number of pages: 18 Posted: 04 Jun 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 120 (446,358)
Citation 2

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Fair value accounting; Stewardship; Accountability

11.

The Effect of Aggregating Accounting Reports on the Quality of the Lending Decision: An Empirical Investigation

Journal of Accounting Research, 1973
Number of pages: 36 Posted: 21 Jul 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 118 (451,901)
Citation 6

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aggregation, information loss, loan officers, cost of debt, income statement

12.

Factors Limiting Behavioral Research in Accounting

Behavioral Research in Accounting, Vol. 6, No. supp, 1994
Number of pages: 11 Posted: 18 Jun 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 115 (460,851)

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Field studies, experiments, functional fixation, demand characteristics

13.

Do Sustainability-Linked Notes have Embedded Derivatives?

Number of pages: 19 Posted: 09 Sep 2023
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 113 (466,910)

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Sustainability, Step-up, Step-down, Environment, Social, Carbon Emission

14.

Failing Faithful Representations of Financial Statements: Issues in Reporting Financial Instruments

Abdel-Khalik, A. Rashad, Failing Faithful Representations of Financial Statements: Issues in Reporting Financial Instruments (October 2, 2019).
Number of pages: 33 Posted: 17 Apr 2019 Last Revised: 04 Mar 2020
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 102 (502,622)
Citation 2

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OTC Derivatives; Hypothetical Derivatives; Embedded Derivatives; CVA and DVA

15.

The Entropy Law, Accounting Data, and Relevance to Decision-Making

Accounting Review, Vol. 47, No. 2, 1974
Number of pages: 13 Posted: 04 Jun 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 97 (519,860)
Citation 1

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Entropy, aggregation, linformation, communication, experiment in lending

16.

Returns to Informational Advantages: The Case of Analysts' Forecast Revisions

Accounting Review, Vol. 57, No. 4, 1982
Number of pages: 20 Posted: 05 Jun 2014
A. Rashad Abdel-Khalik and Bipin B. Ajinkya
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Downloads 79 (589,738)
Citation 4

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earnings forecast, forecast revision, private information, accuracy

17.

Expectations Data and the Predictive Value of Interim Reporting

Journal of Accounting Research, Vol. 16, No. 1, 1978
Number of pages: 14 Posted: 05 Jun 2014
A. Rashad Abdel-Khalik and Jose Espejo
University of Illinois at Urbana-Champaign - Department of Accountancy and Duke University
Downloads 77 (598,291)
Citation 3

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Forecasting, prediction errors, recursive, quarterly reporting

18.

Understanding Accounting Changes in an Efficient Market: Evidence of Differential Reaction

Accounting Review, Vol. 53, No. 4, 1978
Number of pages: 18 Posted: 04 Jun 2014
A. Rashad Abdel-Khalik and James C. McKeown
University of Illinois at Urbana-Champaign - Department of Accountancy and Pennsylvania State University
Downloads 69 (635,285)

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LIFO-FIFO, accounting changes, cash flow effects, earnings effects, earnings growth

19.

The Information Environment of China's A and B Shares: Can We Make Sense of the Numbers?

International Journal of Accounting, Vol. 34, No. 4, 1999
Number of pages: 23 Posted: 05 Jun 2014
A. Rashad Abdel-Khalik, Kie Ann Wong and Annie Wu
University of Illinois at Urbana-Champaign - Department of Accountancy, National University of Singapore (NUS) - Department of Accounting and National Chengchi University (NCCU)
Downloads 59 (686,827)
Citation 2

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Emerging markets; Information content; Market segmentation; Chinese market segmentation

20.

Self-Sorting, Incentive Compensation and Human-Capital Assets

Downloads 52 (727,048)

Self-Sorting, Incentive Compensation and Human-Capital Assets

European Accounting Review Vol. 12, No. 4, 2003
Number of pages: 39 Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 52 (743,134)
Citation 2

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Job Search, labor markets, compensation, matching skills and pay

Self-Sorting, Incentive Compensation, and Human-Capital Assets

Posted: 20 Jan 2003
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy

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Managerial Skills, Intangibles, Incentive Compensation, Human Capital, Recognition

Self-Sorting, Incentive Compensation, and Human-Capital Assets

European Accounting Review, Vol. 12, No. 4, 2003
Posted: 10 Nov 2003
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy

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managerial skills, intangibles, incentive compensation, human capital, accounting recognition

21.

Specification Problems with Information Content of Earnings: Revisions and Rationality of Expectations and Self-Selection Bias

Contemporary Accounting Research, Vol. 7, No. 1, 1990
Number of pages: 32 Posted: 17 May 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 49 (745,854)
Citation 1

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22.

The Power of Embedded Derivatives: A Tale from Italy

Number of pages: 15 Posted: 17 Nov 2023
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 41 (800,682)

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Derivatives, Financial Reporting

23.

Incentives for Accruing Costs and Efficiency in Regulated Monopolies Subject to Roe Constraint

Journal of Accounting Research, Vol. 26, Supplement, 1988
Number of pages: 31 Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 30 (889,668)
Citation 2

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24.

Hierarchies and Size: A Problem of Identification.

Organization Studies , Volume 9, No 2, pp. 237-251 (1988)
Number of pages: 17 Posted: 18 Jun 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 27 (917,207)
Citation 3

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Complexity, chain of command, span of control

25.

The Computer Held Hostage--Not the Right Road to Tenure

Issues in Accounting Education, Vol. 3, No. 1, 1986
Number of pages: 23 Posted: 03 Oct 2014 Last Revised: 04 Oct 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 23 (956,060)

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tenure, research methods, empirical analysis, spurious relationship, irrelevant variables

26.

BRAZEN: Big Banks, Swap Mania, and the Fallout (Preface)

BRAZEN: Big Banks, Swap Mania, and the Fallout (2019); ISBN: 978-9811203121
Posted: 17 Apr 2019
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

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interest rate swaps, deception, wealth transfers

27.

Information Choice and Utilization in an Experiment on Default Prediction

Journal of Accounting Research, Vol. 18, No. 2, 1980
Posted: 05 Jun 2014 Last Revised: 04 Oct 2014
A. Rashad Abdel-Khalik and Kamal El-Sheshai
University of Illinois at Urbana-Champaign - Department of Accountancy and Independent

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information cues, prediction, financial ratios, loans

28.

The Effect of LIFO-Switching and Firm Ownership on Executives' Pay

Journal of Accounting Research, Vol. 23, No. 2, 1985
Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy

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Agency Theory; Accounting Methods' Changes; Compensation; Cash Flow vs. Accrual

29.

Growth in Financial Derivatives: The Public Policy and Accounting Incentives

Journal of Accounting and Public Policy, Vol. 34, No. 3, 2015
Posted: 11 May 2014 Last Revised: 27 Jul 2015
A. Rashad Abdel-Khalik and Po-Chang Chen
University of Illinois at Urbana-Champaign - Department of Accountancy and Miami University of Ohio - Richard T. Farmer School of Business Administration

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derivatives, public policy, FAS 133, hedge accounting